{"id":4956,"date":"2022-05-02T15:15:05","date_gmt":"2022-05-02T13:15:05","guid":{"rendered":"https:\/\/rat-stuttgart.de\/?p=4956"},"modified":"2022-06-27T15:21:14","modified_gmt":"2022-06-27T13:21:14","slug":"mandanteninfo-5-2022","status":"publish","type":"post","link":"https:\/\/rat-stuttgart.de\/?p=4956","title":{"rendered":"Mandanteninfo 5-2022"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"2560\" height=\"1707\" title=\"NEWS!\" src=\"https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-scaled.jpg\" class=\"img-responsive wp-image-4518\" srcset=\"https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-200x133.jpg 200w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-400x267.jpg 400w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-600x400.jpg 600w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-800x533.jpg 800w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-1200x800.jpg 1200w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-scaled.jpg 2560w\" sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:33.3333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:33.3333333333% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\" style=\"text-align:left;color:#003890;\"><h3>Mandanten-Monatsinformation 5-2022.<\/h3>\n<h6>Das Bundesfinanzministerium hat am 17.03.2022 ein Schreiben zur Anerkennung gesamtgesellschaftlichen Engagements im Zusammenhang mit dem Krieg in der Ukraine erlassen. Die angef\u00fchrten Billigkeitsregelungen werden in dem Schreiben erl\u00e4utert. Die Regelungen gelten f\u00fcr Ma\u00dfnahmen, die vom 24.02.2022 bis zum 31.12.2022 durchgef\u00fchrt werden.<\/h6>\n<h6>Bitcoins und \u00e4hnliche Kryptow\u00e4hrungen locken mit hohen Gewinnen bei deren Verkauf. Das Finanzgericht K\u00f6ln best\u00e4tigt, dass Gewinne, die aus der Ver\u00e4u\u00dferung von Kryptow\u00e4hrungen erzielt werden, nach den ertragsteuerlichen Grunds\u00e4tzen f\u00fcr private Ver\u00e4u\u00dferungsgesch\u00e4fte zu behandeln sind.<\/h6>\n<h6>Durch Sturm oder Unwetter entstehen immer wieder Sch\u00e4den, die allerdings unter bestimmten Voraussetzungen als au\u00dfergew\u00f6hnliche Belastungen geltend gemacht werden k\u00f6nnen. Das Thema \u00bbLiebhaberei\u00ab ist ein Dauerbrenner und besch\u00e4ftigt \u00bballe Beteiligten\u00ab in Wirtschaft und Beh\u00f6rden. Neuigkeiten durch die Finanzgerichtsbarkeit sind beachtlich. K\u00fcrzlich hatte das Finanzgericht M\u00fcnster zu entscheiden, ob beim Betrieb einer Reithalle von \u00bbLiebhaberei\u00ab auszugehen ist.<\/h6>\n<h6>F\u00fcr die K\u00fcndigung von Arbeitsverh\u00e4ltnissen werden zunehmend auch moderne Kommunikationsm\u00f6glichkeiten genutzt. Das Landesarbeitsgericht M\u00fcnchen hatte einen Fall zu entscheiden, in dem die K\u00fcndigung eines Arbeitsverh\u00e4ltnisses in Form eines Fotos via WhatsApp \u00fcbermittelt wurde.<\/h6>\n<h6>Haben Sie Fragen zu den Artikeln dieser Ausgabe der Monatsinformationen oder zu anderen Themen? Bitte sprechen Sie uns an.<\/h6>\n<h6>\u00a0<\/h6>\n<\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:66.6666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:66.6666666667% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover, .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:before, .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:after {color: #00398f;}.fusion-fullwidth.fusion-builder-row-1 .pagination a.inactive:hover, .fusion-fullwidth.fusion-builder-row-1 .fusion-filters .fusion-filter.fusion-active a {border-color: #00398f;}.fusion-fullwidth.fusion-builder-row-1 .pagination .current {border-color: #00398f; background-color: #00398f;}.fusion-fullwidth.fusion-builder-row-1 .fusion-filters .fusion-filter.fusion-active a, .fusion-fullwidth.fusion-builder-row-1 .fusion-date-and-formats .fusion-format-box, .fusion-fullwidth.fusion-builder-row-1 .fusion-popover, .fusion-fullwidth.fusion-builder-row-1 .tooltip-shortcode {color: #00398f;}#wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .current_page_item > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .current_page_item > a:before {color: #00398f;}#wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .current-menu-item > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .current-menu-item > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .current_page_item > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .current_page_item > a:before {color: #00398f;}#wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-vertical-menu-widget .menu li.current_page_item > a { border-right-color:#00398f;border-left-color:#00398f;}#wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .tagcloud a:hover { color: #fff; background-color: #00398f;border-color: #00398f;}#main .fusion-fullwidth.fusion-builder-row-1 .post .blog-shortcode-post-title a:hover {color: #00398f;}.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-2\" style=\"color:#ff9800;\"><h6 class=\"wp-block-file alignright\"><a href=\"https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2020\/09\/Mandanten-Monatsinformation-05-2022.pdf\"><strong>Mandanten-Monatsinformation 5-2022<\/strong><\/a><\/h6>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:100% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 1.92%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link) , .fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):before, .fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):after {color: #ff9800;}.fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover, .fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:before, .fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:after {color: #003890;}.fusion-fullwidth.fusion-builder-row-2 .pagination a.inactive:hover, .fusion-fullwidth.fusion-builder-row-2 .fusion-filters .fusion-filter.fusion-active a {border-color: #003890;}.fusion-fullwidth.fusion-builder-row-2 .pagination .current {border-color: #003890; background-color: #003890;}.fusion-fullwidth.fusion-builder-row-2 .fusion-filters .fusion-filter.fusion-active a, .fusion-fullwidth.fusion-builder-row-2 .fusion-date-and-formats .fusion-format-box, .fusion-fullwidth.fusion-builder-row-2 .fusion-popover, .fusion-fullwidth.fusion-builder-row-2 .tooltip-shortcode {color: #003890;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current_page_item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current_page_item > a:before {color: #003890;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current-menu-item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current-menu-item > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current_page_item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current_page_item > a:before {color: #003890;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-vertical-menu-widget .menu li.current_page_item > a { border-right-color:#003890;border-left-color:#003890;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .tagcloud a:hover { color: #fff; background-color: #003890;border-color: #003890;}#main .fusion-fullwidth.fusion-builder-row-2 .post .blog-shortcode-post-title a:hover {color: #003890;}.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":4517,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4956","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein"],"_links":{"self":[{"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/posts\/4956","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4956"}],"version-history":[{"count":4,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/posts\/4956\/revisions"}],"predecessor-version":[{"id":4966,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/posts\/4956\/revisions\/4966"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/media\/4517"}],"wp:attachment":[{"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}